EKUALISASI SPT MASA PPN DENGAN SPT TAHUNAN PPh UNTUK MENGANTISIPASI POTENSI PEMERIKSAAN PAJAK

Abstract

This study aims to determine the equalization of the VAT Periodic Tax Return with the Annual Income Tax Return to anticipate potential tax audits on CV. XYZ Tegal Regency. Equalization is needed to find out the difference between buying and selling and knowing the cause of the difference stated in the Letter of Request for Explanation of Data and/or Information (SP2DK) received by CV. XYZ from KPP Pratama Tegal. By doing equalization on CV. XYZ, the company can find out where the error is and to be a reference in carrying out its tax obligations in the future. This study uses a quantitative descriptive analysis technique with the method of analyzing the level of balance between the taxes reported in the VAT Periodic Tax Return and the financial statements. Sources of data obtained from the study of documentation, interviews and literature. The results of this study indicate that the difference in the company's turnover reported is due to the sale or delivery of goods in retail which is not subject to VAT so that it is not recorded in the VAT Periodic Tax Return, there are sales made free of charge to certain parties but no tax invoices and tax administration are made. XYZ who is less orderly, including from the transaction partner.